Italy Tax Agency Clarifies VAT Obligations for Professional Fees Received by Heirs

The Italian Revenue Agency April 22 issued Letter No. 118/2025, clarifying the VAT obligations for professional fees received by heirs. The taxpayer, an heir of a deceased professional, received fees for services rendered by the deceased to a company, which went bankrupt. The taxpayer sought clarification on whether it was necessary to reopen the deceased’s VAT number to fulfill VAT obligations for the fees. The Tax Agency clarified that: 1) heirs must fulfill VAT obligations even if the deceased’s VAT number is closed, including issuing invoices for services rendered by the deceased; 2) the bankruptcy trustee could issue a self-invoice ...